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All Journal Journal of Accounting and Investment AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi
Sri Budhi Rezki
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Modernisasi Pengelolaan Keuangan dan Produk Bank Sampah Evy Rahman Utami; Arum Indrasari; Sri Budhi Rezki
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2019): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.975 KB) | DOI: 10.30651/aks.v3i1.1988

Abstract

Waste bank is one of alternatives to solve waste problem in a community. Cahaya Baru waste bank is in Kruwet hamlet, Sumberagung village, Moyudan sub-district, Sleman district, Yogyakarta Special Region province. There are two main problems faced by the partner in managing waste bank, which are the waste managers who have not been able to prepare financial statement of the waste bank and the community has not had the willingness and skills to utilize the garbage into economic goods, especially non-organic waste. In accordance with waste bank financial statement, this community service held trainings on preparing waste bank financial statement and waste saving book. Besides that, this activity also conducted counseling on the importance of overcoming household waste and training in making various kinds of handicrafts from waste materials into economic goods. The counseling and trainings were able to make people aware of waste management and waste managers could prepare financial statements manually and have waste saving provided for customers. Based on this program, the managers were able to record selling report from January to Mei 2018 period for 1,812,842 IDR with the customers achieving 20% of all household heads in Kruwet hamlet.
Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study Hafiez Sofyani; Randi Atmaja; Sri Budhi Rezki
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1318.617 KB) | DOI: 10.18196/jai.2002116

Abstract

The full autonomy given to village governments by the Indonesian government coming with the demand to establish Village-Owned Enterprises (BUMDes) brings both opportunities and challenges. The reason is that not all BUMDes which have been established could perform satisfactorily. In fact, out of 3900 existing BUMDes, only a small percentage showed satisfactory performance. Based on this background, this research aims to investigate key success factors which drive the performance of BUMDes. The research was conducted from November to December 2018. The research subjects were BUMDes Amarta, Srimartani Makmur, and Tirtonirmolo, which are located in the Special Region of Yogyakarta, Indonesia. These three BUMDes were chosen because they serve as a benchmark for how BUMDes in Indonesia should be managed. The research informants were directors and employees of these BUMDes where each BUMDes was represented by one director and one employee. The data were obtained from direct interviews and documentation. The data were analyzed using a qualitative approach, consisting of such steps as data reduction, data display and conclusion drawing. The results indicated that the factors that drive the performance of BUMDes were BUMDes employees’ patriotism and passion, skills, training, level of education, experience, honesty (ethical behavior), having a sense of responsibility, sincerity, seriousness, caring for the environment and society, being resilient, cohesiveness of teamwork, transparent communication between BUMDes managers, never-give-up attitude in trying to achieve the performance targets, religiosity, work satisfaction, visionary (transformational) leadership style, and the presence of incentive mechanisms.
Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Sri Budhi Rezki
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.332 KB) | DOI: 10.30595/kompartemen.v16i1.2458

Abstract

This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of  independence board, size of audit committee, profitability, age of company,  size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.
Co-Authors Arum Indrasari, Arum EVY RAHMAN UTAMI Hafiez Sofyani Randi Atmaja